
Accounting Course Descriptions
Option to Liberal Arts and Sciences, (AS.ACC)
The Associate in Science program in Accounting is designed to provide the first two years of a four-year program leading to a baccalaureate degree. Graduates of this program have transferred to area institutions.
Students may study full-time or part-time. Courses are offered both in the day and evening.
Students who wish to transfer to a baccalaureate program are strongly advised to seek information regarding admission and transfer requirements for those programs.
Graduates of this program should be able to:
- Perform all the steps in the accounting cycle for a sole proprietorship;
- Record business transactions that are unique to partnerships and corporations;
- Prepare financial statements for different types of organizations;
- Utilize the computer to record accounting information and perform spreadsheet analysis;
- Demonstrate an understanding of the legal and ethical decision making process;
- Transfer to a four-year institution in an accounting program.
| General Education Courses |
Credits |
| Written & Oral Communications |
6 |
| Mathematics (MTH 118 or MTH 142 recommended) |
3-4 |
| Natural Science |
7-8 |
| Social Science |
6 |
| Arts & Humanities |
3 |
| History |
3 |
| Diversity |
3 |
 |
| Total |
31-33 |
| |
|
| Program Courses |
Credits |
| |
ACC |
112 |
Principles of Financial Accounting I w/Spreadsheets |
4 |
| Select 17-18 credit hours from the following:* |
|
| |
ACC |
113 |
Principles of Financial Accounting II w/Spreadsheets |
4 |
| |
ACC |
115 |
Managerial Accounting w/Spreadsheets |
3 |
| |
ACC |
210 |
Intermediate Accounting I |
3 |
| |
ACC |
211 |
Intermediate Accounting II |
4 |
| |
BUA |
205 |
Business Law I |
3 |
| |
BUA |
206 |
Business Law II |
3 |
| |
ECO |
203 |
Principles of Microeconomics |
3 |
| |
ECO |
204 |
Principles of Macroeconomics |
3 |
 |
| Total |
21-22 |
| Electives (MTH 143 & MTH 243 recommended) |
12 |
| Total Required for Degree |
64 |
Last Updated: 10/14/09
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